<?xml version='1.0' encoding='UTF-8'?>
<!-- Created by Charles Hoffman, CPA: 2013-05-15 -->
<link:linkbase
	xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xs="http://www.w3.org/2001/XMLSchema"
	xmlns:xbrli="http://www.xbrl.org/2003/instance" 
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xfi='http://www.xbrl.org/2008/function/instance'
	xmlns:num="http://www.xbrl.org/dtr/type/numeric"
	xmlns:generic="http://xbrl.org/2008/generic"
	xmlns:formula="http://xbrl.org/2008/formula"
	xmlns:validation="http://xbrl.org/2008/validation"
	xmlns:ca="http://xbrl.org/2008/assertion/consistency"
   xmlns:ea="http://xbrl.org/2008/assertion/existence"
   xmlns:va="http://xbrl.org/2008/assertion/value"
	xmlns:variable="http://xbrl.org/2008/variable"
	xmlns:pf="http://xbrl.org/2008/filter/period"
	xmlns:cf="http://xbrl.org/2008/filter/concept"
	xmlns:df="http://xbrl.org/2008/filter/dimension"
	xmlns:gf="http://xbrl.org/2008/filter/general"
	xmlns:label="http://xbrl.org/2008/label"
   xmlns:uf="http://xbrl.org/2008/filter/unit"
   xmlns:ef="http://xbrl.org/2008/filter/entity"
   xmlns:msg="http://xbrl.org/2010/message"
 
	xmlns:dei='http://xbrl.sec.gov/dei/2013-01-31'
	xmlns:us-gaap='http://fasb.org/us-gaap/2013-01-31'
	xmlns:country='http://xbrl.sec.gov/country/2013-01-31'
	
	xmlns:abc='http://www.abc.com/20121231'
 
 xsi:schemaLocation='
		http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
		http://www.xbrl.org/dtr/type/numeric http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd
		http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd
		http://xbrl.org/2008/formula http://www.xbrl.org/2008/formula.xsd
		http://xbrl.org/2008/label http://www.xbrl.org/2008/generic-label.xsd
		http://xbrl.org/2008/assertion/consistency http://www.xbrl.org/2008/consistency-assertion.xsd
      http://xbrl.org/2008/assertion/existence http://www.xbrl.org/2008/existence-assertion.xsd
      http://xbrl.org/2008/assertion/value http://www.xbrl.org/2008/value-assertion.xsd
		http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd
		http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd
		http://xbrl.org/2008/filter/dimension http://www.xbrl.org/2008/dimension-filter.xsd
		http://xbrl.org/2008/filter/general http://www.xbrl.org/2008/general-filter.xsd
		http://xbrl.org/2008/filter/unit http://www.xbrl.org/2008/unit-filter.xsd
		http://xbrl.org/2008/filter/entity http://www.xbrl.org/2008/entity-filter.xsd
		http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd
		http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd
      http://xbrl.org/2010/message http://www.xbrl.org/2010/generic-message.xsd
  '>
 

	<!-- ArcroleRef declarations.  All these are declared by XBRL Formulas. -->
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-precondition" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/consistency-assertion-formula" xlink:href="http://www.xbrl.org/2008/consistency-assertion.xsd#consistency-assertion-formula" xlink:type="simple"/>

	<link:roleRef roleURI="http://www.xbrl.org/2008/role/link" xlink:href="http://www.xbrl.org/2008/generic-link.xsd#standard-link-role" xlink:type="simple"/>
	<link:roleRef roleURI="http://www.xbrl.org/2008/role/label" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#standard-label" xlink:type="simple"/>
	<link:roleRef roleURI="http://www.xbrl.org/2010/role/message" xlink:href="http://www.xbrl.org/2010/generic-message.xsd#standard-message" xlink:type="simple"/>

	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-satisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-satisfied-message" xlink:type="simple"/>
	<link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message" xlink:type="simple"/>

 

	<link:documentation> 
		Reporting entity specific business rules.
	</link:documentation>
	
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#EntityInformationDocument" roleURI="http://www.abc.com/role/EntityInformation" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#DocumentInformationDocument" roleURI="http://www.abc.com/role/DocumentInformation" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#EntityListingsInformationDocument" roleURI="http://www.abc.com/role/EntityListingsInformation" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#BalanceSheet" roleURI="http://www.abc.com/role/BalanceSheet" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#BalanceSheetParentheticalPreferredStock" roleURI="http://www.abc.com/role/BalanceSheetParentheticalPreferredStock" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#BalanceSheetParentheticalCommonStock" roleURI="http://www.abc.com/role/BalanceSheetParentheticalCommonStock" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#BalanceSheetParentheticalTreasuryStock" roleURI="http://www.abc.com/role/BalanceSheetParentheticalTreasuryStock" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#IncomeStatement" roleURI="http://www.abc.com/role/IncomeStatement" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#ComprehensiveIncome" roleURI="http://www.abc.com/role/ComprehensiveIncome" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#CashFlowStatement" roleURI="http://www.abc.com/role/CashFlowStatement" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#PriorPeriodAdjustment" roleURI="http://www.abc.com/role/PriorPeriodAdjustment" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#ChangesInTotalStockholdersEquity" roleURI="http://www.abc.com/role/ChangesInTotalStockholdersEquity" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#NatureOfBusinessDetails" roleURI="http://www.abc.com/role/NatureOfBusiness" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#SignificantAccountingPoliciesPolicies" roleURI="http://www.abc.com/role/SignificantAccountingPolicies" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#PropertyPlantAndEquipmentPoliciesDetails" roleURI="http://www.abc.com/role/PropertyPlantAndEquipmentPolicies" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#CashCashEquivalentsAndMarketableSecuritiesRollUp" roleURI="http://www.abc.com/role/CashCashEquivalentsAndMarketableSecurities" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#CashAndCashEquivalentsComponentsDetails" roleURI="http://www.abc.com/role/CashAndCashEquivalentsComponents" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#MarketableSecuritiesComponentsDetails" roleURI="http://www.abc.com/role/MarketableSecuritiesComponents" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#InventoryComponentsDetails" roleURI="http://www.abc.com/role/InventoryComponents" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#PropertyPlantAndEquipmentComponentsDetails" roleURI="http://www.abc.com/role/PropertyPlantAndEquipmentComponents" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#DeferredCostsDetails" roleURI="http://www.abc.com/role/DeferredCosts" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#ProductWarrantyAccrualDetails" roleURI="http://www.abc.com/role/ProductWarrantyAccrual" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#LongTermDebtInstrumentsDetails" roleURI="http://www.abc.com/role/LongTermDebtInstruments" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#MaturitiesOfLongTermDebtDetails" roleURI="http://www.abc.com/role/MaturitiesOfLongTermDebt" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#OtherNoncurrentLiabilitiesDetails" roleURI="http://www.abc.com/role/OtherNoncurrentLiabilities" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#BusinessSegmentsDetails" roleURI="http://www.abc.com/role/BusinessSegments" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#GeographicAreasDetails" roleURI="http://www.abc.com/role/GeographicAreas" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#NonmonetaryTransactionsDetails" roleURI="http://www.abc.com/role/NonmonetaryTransactions" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#OtherMattersDetails" roleURI="http://www.abc.com/role/SelectFinancialInformation" />
	<link:roleRef xlink:type="simple" xlink:href="abc-20121231.xsd#SubsequentEventsDetails" roleURI="http://www.abc.com/role/SubsequentEvents" />

	<!-- Document information, Entity information, Entity listing information -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityRegistrantName'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity registrant name (dei:EntityRegistrantName) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityRegistrantName</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityCentralIndexKey'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Central Index Key (dei:EntityCentralIndexKey) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityCentralIndexKey</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityFilerCategory'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Filer Category (dei:EntityFilerCategory) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityFilerCategory</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityCurrentReportingStatus'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Current Reporting Status (dei:EntityCurrentReportingStatus) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityCurrentReportingStatus</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityVoluntaryFilers'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Voluntary Filers (dei:EntityVoluntaryFilers) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityVoluntaryFilers</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityWellKnownSeasonedIssuer'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Well Known Seasoned Issuer (dei:EntityWellKnownSeasonedIssuer) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityWellKnownSeasonedIssuer</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/EntityListingsInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EntityCommonStockSharesOutstanding'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Entity Common Stock Shares Outstanding (dei:EntityCommonStockSharesOutstanding) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:EntityCommonStockSharesOutstanding</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CurrentFiscalYearEndDate'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Current Fiscal Year End Date (dei:CurrentFiscalYearEndDate) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:CurrentFiscalYearEndDate</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DocumentPeriodEndDate'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Document Period End Date (dei:DocumentPeriodEndDate) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:DocumentPeriodEndDate</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DocumentFiscalYearFocus'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Document Fiscal Year Focus (dei:DocumentFiscalYearFocus) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:DocumentFiscalYearFocus</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DocumentFiscalPeriodFocus'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Document Fiscal Period Focus (dei:DocumentFiscalPeriodFocus) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:DocumentFiscalPeriodFocus</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_AmendmentFlag'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Amendment Flag (dei:AmendmentFlag) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:AmendmentFlag</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DocumentInformation'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DocumentType'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Document Type (dei:DocumentType) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>dei:DocumentType</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>










<!-- Balance sheet -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Balances'
		         id='FILER_Balances_BalanceSheet'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_Assets = $Total_LiabilitiesAndEquity' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_Balances' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Balance sheet balances.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_Balances' order='1.0' 
			             xlink:to='VARIABLE_Total_Assets'
			             name='Total_Assets' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_Balances' order='1.0' 
			             xlink:to='VARIABLE_Total_LiabilitiesAndEquity' 
			             name='Total_LiabilitiesAndEquity' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total_Assets' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total_LiabilitiesAndEquity' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total_Assets' 
			             xlink:to='FILTER_Total_Assets' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total_LiabilitiesAndEquity' 
			             xlink:to='FILTER_Total_LiabilitiesAndEquity' order='1.0' complement='false' cover='true' />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total_Assets'><cf:concept><cf:qname>us-gaap:Assets</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total_LiabilitiesAndEquity'><cf:concept><cf:qname>us-gaap:LiabilitiesAndStockholdersEquity</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>



	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_Assets2'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Assets (us-gaap:Assets) must exist on a balance sheet</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:Assets</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_LiabilitiesAndEquity'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Liabilities and Equity (us-gaap:LiabilitiesAndStockholdersEquity or us-gaap:LiabilitiesAndPartnersCapital) must exist on a balance sheet</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:LiabilitiesAndStockholdersEquity</cf:qname>
	      </cf:concept>
	      <cf:concept>
	        <cf:qname>us-gaap:LiabilitiesAndPartnersCapital</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_Equity'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Equity (us-gaap:StockholdersEquity or us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest) must exist on a balance sheet</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</cf:qname>
	      </cf:concept>
	      <cf:concept>
	        <cf:qname>us-gaap:StockholdersEquity</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CurrentAssets'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Current assets (us-gaap:AssetsCurrent) must exist on a classified balance sheet.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:AssetsCurrent</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheet'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CurrentLiabilities'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Current liabilities (us-gaap:LiabilitiesCurrent) must exist on a classified balance sheet.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:LiabilitiesCurrent</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


<!-- Preferred stock -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_PreferredStockSharesAuthorized'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Preferred Stock Shares Authorized (us-gaap:PreferredStockSharesAuthorized) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesAuthorized</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_PreferredStockSharesIssued'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Preferred Stock Shares Issued (us-gaap:PreferredStockSharesIssued) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_PreferredStockSharesOutstanding'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Preferred Stock Shares Outstanding (us-gaap:PreferredStockSharesOutstanding) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>

	    <!-- RESOURCE: (A) ASSERTION-Value -->
       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Consistency'
         id='FILER_Consistency_PreferredSharesAuthorizedGreaterThanIssued'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$VARIABLE_SharesIssued &lt; $VARIABLE_SharesAuthorized or $VARIABLE_SharesIssued = $VARIABLE_SharesAuthorized' />

			<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
			    xlink:from='ASSERTION_Consistency' 
			    xlink:to='ASSERTION_Label'
			    order='1.0'/>
			
			<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
			    xml:lang='en'>Authorized preferred shares greater than issued common shares.</label:label>

	    <!-- ARC: (B) to (C)(Formula to Variable) -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesIssued' 
	             order='1.0' 
	             name='VARIABLE_SharesIssued' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesAuthorized' 
	             order='1.0' 
	             name='VARIABLE_SharesAuthorized' 
	             />
		
	    <!--  RESOURCE: (C) VARIABLES-Fact -->
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesIssued' 
	             bindAsSequence='false' 
	             />
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesAuthorized' 
	             bindAsSequence='false' 
	             />

	    <!--  ARC: (C) to (D)(Variables to Filters) -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesIssued' 
	             xlink:to='FILTER_SharesIssued' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesAuthorized' 
	             xlink:to='FILTER_SharesAuthorized' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />

	    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesIssued'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesAuthorized'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesAuthorized</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
   </generic:link>   

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>

	    <!-- RESOURCE: (A) ASSERTION-Value -->
       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Consistency'
         id='FILER_Consistency_PreferredSharesIssuedGreaterThanOutstanding'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$VARIABLE_SharesOutstanding &lt; $VARIABLE_SharesIssued or $VARIABLE_SharesOutstanding = $VARIABLE_SharesIssued' />

			<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
			    xlink:from='ASSERTION_Consistency' 
			    xlink:to='ASSERTION_Label'
			    order='1.0'/>
			
			<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
			    xml:lang='en'>Issued preferred shares greater than outstanding preferred shares.</label:label>

	    <!-- ARC: (B) to (C)(Formula to Variable) -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesIssued' 
	             order='1.0' 
	             name='VARIABLE_SharesIssued' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesOutstanding' 
	             order='1.0' 
	             name='VARIABLE_SharesOutstanding' 
	             />
		
	    <!--  RESOURCE: (C) VARIABLES-Fact -->
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesIssued' 
	             bindAsSequence='false' 
	             />
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesOutstanding' 
	             bindAsSequence='false' 
	             />

	    <!--  ARC: (C) to (D)(Variables to Filters) -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesIssued' 
	             xlink:to='FILTER_SharesIssued' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesOutstanding' 
	             xlink:to='FILTER_SharesOutstanding' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />

	    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesIssued'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesOutstanding'>
	      <cf:concept>
	        <cf:qname>us-gaap:PreferredStockSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>   

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalPreferredStock'>
 
	     <!-- Value ASSERTION -->
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
            id='FILER_MemberAggregation_Foots_PreferredStockValueOutstanding'
            aspectModel='dimensional'
            implicitFiltering='true'
            test='abs( $VARIABLE_Total - sum($VARIABLE_Each) ) lt 1.00' />
	 
	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Foots' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>Preferred stock value outstanding (us-gaap:PreferredStockValueOutstanding) for each class foots to total.</label:label>
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Total" 
		      order="3.0"
		      name="VARIABLE_Total" 
		      />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Each" 
		      order="4.0" 
		      name="VARIABLE_Each" 
		      />
		
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
		      bindAsSequence="false"
		      />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
		      bindAsSequence="true"
		      />
	
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Total" 
		      xlink:to="FILTER_CONCEPT" 
		      order="2.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_CONCEPT" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_DIMENSION" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:PreferredStockValueOutstanding</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Dimension (similar to WHERE statement) -->	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementClassOfStockAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BalanceSheetParentheticalPreferredStock</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 
     </generic:link>


<!-- Common stock -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CommonStockSharesAuthorized'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Common Stock Shares Authorized (us-gaap:CommonStockSharesAuthorized) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesAuthorized</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CommonStockSharesIssued'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Common Stock Shares Issued (us-gaap:CommonStockSharesIssued) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_CommonStockSharesOutstanding'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Common Stock Shares Outstanding (us-gaap:CommonStockSharesOutstanding) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>

	    <!-- RESOURCE: (A) ASSERTION-Value -->
       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Consistency'
         id='FILER_Consistency_CommonSharesAuthorizedGreaterThanIssued'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$VARIABLE_SharesIssued &lt; $VARIABLE_SharesAuthorized or $VARIABLE_SharesIssued = $VARIABLE_SharesAuthorized' />

			<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
			    xlink:from='ASSERTION_Consistency' 
			    xlink:to='ASSERTION_Label'
			    order='1.0'/>
			
			<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
			    xml:lang='en'>Authorized common shares greater than issued common shares.</label:label>

	    <!-- ARC: (B) to (C)(Formula to Variable) -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesIssued' 
	             order='1.0' 
	             name='VARIABLE_SharesIssued' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesAuthorized' 
	             order='1.0' 
	             name='VARIABLE_SharesAuthorized' 
	             />
		
	    <!--  RESOURCE: (C) VARIABLES-Fact -->
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesIssued' 
	             bindAsSequence='false' 
	             />
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesAuthorized' 
	             bindAsSequence='false' 
	             />

	    <!--  ARC: (C) to (D)(Variables to Filters) -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesIssued' 
	             xlink:to='FILTER_SharesIssued' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesAuthorized' 
	             xlink:to='FILTER_SharesAuthorized' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />

	    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesIssued'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesAuthorized'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesAuthorized</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
   </generic:link>   


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>

	    <!-- RESOURCE: (A) ASSERTION-Value -->
       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Consistency'
         id='FILER_Consistency_CommonSharesIssuedGreaterThanOutstanding'
         aspectModel='dimensional' 
         implicitFiltering='true' 
         test='$VARIABLE_SharesOutstanding &lt; $VARIABLE_SharesIssued or $VARIABLE_SharesOutstanding = $VARIABLE_SharesIssued' />

			<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
			    xlink:from='ASSERTION_Consistency' 
			    xlink:to='ASSERTION_Label'
			    order='1.0'/>
			
			<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
			    xml:lang='en'>Issued common shares greater than outstanding common shares.</label:label>

	    <!-- ARC: (B) to (C)(Formula to Variable) -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesIssued' 
	             order='1.0' 
	             name='VARIABLE_SharesIssued' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION_Consistency' 
	             xlink:to='VARIABLE_SharesOutstanding' 
	             order='1.0' 
	             name='VARIABLE_SharesOutstanding' 
	             />
		
	    <!--  RESOURCE: (C) VARIABLES-Fact -->
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesIssued' 
	             bindAsSequence='false' 
	             />
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_SharesOutstanding' 
	             bindAsSequence='false' 
	             />

	    <!--  ARC: (C) to (D)(Variables to Filters) -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesIssued' 
	             xlink:to='FILTER_SharesIssued' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_SharesOutstanding' 
	             xlink:to='FILTER_SharesOutstanding' 
	             order='1.0'
	             complement='false' 
	             cover='true' 
	             />

	    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesIssued'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesIssued</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_SharesOutstanding'>
	      <cf:concept>
	        <cf:qname>us-gaap:CommonStockSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>   

   <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalCommonStock'>
 
	     <!-- Value ASSERTION -->
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
            id='FILER_MemberAggregation_Foots_CommonStockValueOutstanding'
            aspectModel='dimensional'
            implicitFiltering='true'
            test='abs( $VARIABLE_Total - sum($VARIABLE_Each) ) lt 1.00' />
	 
	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Foots' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>Common stock value outstanding (us-gaap:CommonStockValueOutstanding) for each class foots to total.</label:label>
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Total" 
		      order="3.0"
		      name="VARIABLE_Total" 
		      />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Each" 
		      order="4.0" 
		      name="VARIABLE_Each" 
		      />
		
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
		      bindAsSequence="false"
		      />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
		      bindAsSequence="true"
		      />
	
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Total" 
		      xlink:to="FILTER_CONCEPT" 
		      order="2.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_CONCEPT" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_DIMENSION" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:CommonStockValueOutstanding</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Dimension (similar to WHERE statement) -->	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementClassOfStockAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BalanceSheetParentheticalCommonStock</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 
     </generic:link>



<!-- Treasury stock -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalTreasuryStock'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_TreasuryStockAmount'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Treasury stock amount (us-gaap:TreasuryStockValue) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:TreasuryStockValue</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

   <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BalanceSheetParentheticalTreasuryStock'>
 
	     <!-- Value ASSERTION -->
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
            id='FILER_MemberAggregation_Foots_TreasuryStockValue'
            aspectModel='dimensional'
            implicitFiltering='true'
            test='abs( $VARIABLE_Total - sum($VARIABLE_Each) ) lt 1.00' />
	 
	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Foots' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>Treasury stock amount (us-gaap:TreasuryStockValue) for each class foots to total.</label:label>
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Total" 
		      order="3.0"
		      name="VARIABLE_Total" 
		      />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Each" 
		      order="4.0" 
		      name="VARIABLE_Each" 
		      />
		
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
		      bindAsSequence="false"
		      />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
		      bindAsSequence="true"
		      />
	
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Total" 
		      xlink:to="FILTER_CONCEPT" 
		      order="2.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_CONCEPT" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_DIMENSION" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:TreasuryStockValue</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Dimension (similar to WHERE statement) -->	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementClassOfStockAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BalanceSheetParentheticalTreasuryStock</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 
     </generic:link>


<!-- Income statement -->

	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/IncomeStatement">
	
	    <ea:existenceAssertion xlink:type="resource" xlink:label="ASSERTION_NotEqualToZero"
	        id="FILER_NotEqualToZero_NetIncomeLoss"
	        aspectModel="dimensional" 
	        implicitFiltering="true"
	        test="not(. eq 0)"
	        />
		  <!-- NOTE: This tests to see if sometihng exists and is not equal to zero. -->
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION_NotEqualToZero' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Fact net income (loss) must not be equal to zero.</label:label>
	
	    <variable:factVariable xlink:type="resource" xlink:label="FACT_VARIABLE_ThisConcept"
	         bindAsSequence="false"/>
	
	    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
	      xlink:from="ASSERTION_NotEqualToZero" xlink:to="FACT_VARIABLE_ThisConcept" order="2.0"
	      name="v1"/>
	
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	        xlink:from="FACT_VARIABLE_ThisConcept" 
	        xlink:to="FILTER_ThisConcept" 
	        complement="false" 
	        cover="true" 
	        order="1.0"/>
	
	    <cf:conceptName xlink:type="resource" xlink:label="FILTER_ThisConcept">
			<cf:concept>
				<cf:qname>us-gaap:NetIncomeLoss</cf:qname>
			</cf:concept>
	    </cf:conceptName>
	    
	    
	    
		 <!-- Filter to a specific entity scheme and identifier. -->
	    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter"
	        xlink:from="FACT_VARIABLE_ThisConcept" 
	        xlink:to="FILTER_EntitySchemeAndIdentifier" 
	        complement="false" 
	        cover="true" 
	        order="1.0"/>
       <ef:specificIdentifier xlink:type="resource" xlink:label="FILTER_EntitySchemeAndIdentifier" 
           scheme="'http://www.sec.gov/CIK'" 
           value="'0000000001'"/>

	



	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/IncomeStatement'>
 
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION'
             id='FILER_ComplexComputation_BasicEarningsPerShare'
             aspectModel='dimensional' 
             implicitFiltering='true' 
             test='abs($EarningsPerShare - ($NetIncomeLoss div $WeightedAverageCommonShares)) eq 0' />

         <!--  ARC: Assertion to Label -->
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
 
         <!--  LABEL -->
         <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
            xlink:role='http://www.xbrl.org/2008/role/label'
            xml:lang='en'>Basic earnings per share properly computes.</label:label>


	    <!--  ARC: From the assertions to the variables it depends on -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_NetIncomeLoss' 
	             order='1.0' 
	             name='NetIncomeLoss' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_WeightedAverageCommonShares' 
	             order='1.0' 
	             name='WeightedAverageCommonShares' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_EarningsPerShare' 
	             order='1.0' 
	             name='EarningsPerShare' 
	             />
		

		
        <!--  Fact variable Value Assertion  --> 

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_NetIncomeLoss' 
		    bindAsSequence='false' fallbackValue='0' />

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_WeightedAverageCommonShares' 
		    bindAsSequence='false' fallbackValue='0' />

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_EarningsPerShare' 
		    bindAsSequence='false' fallbackValue='0'/>


	    <!--  ARC: Fact variable to filter -->

	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_NetIncomeLoss' 
	             xlink:to='FILTER_NetIncomeLoss' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	             
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_WeightedAverageCommonShares' 
	             xlink:to='FILTER_WeightedAverageCommonShares' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	             
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_EarningsPerShare' 
	             xlink:to='FILTER_EarningsPerShare' 
	             order='1.0'
	             complement='false' 
	             cover='true' />


	    <!--  Concept filters: -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_NetIncomeLoss'>
	      <cf:concept>
	        <cf:qname>us-gaap:NetIncomeLoss</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_WeightedAverageCommonShares'>
	      <cf:concept>
	        <cf:qname>us-gaap:WeightedAverageNumberOfSharesOutstandingBasic</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_EarningsPerShare'>
	      <cf:concept>
	        <cf:qname>us-gaap:EarningsPerShareBasic</cf:qname>
	      </cf:concept>
	    </cf:conceptName> 

	

	    <!--  ARC: Fact variable to unit filters: -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_NetIncomeLoss' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_WeightedAverageCommonShares' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_EarningsPerShare' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true' />

	    <!--  Unit filter to cover all units -->
	    <uf:generalMeasures xlink:type='resource' xlink:label='FILTER_Unit' test='true()' /> 
	    

	</generic:link>	

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/IncomeStatement'>
 
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION'
             id='FILER_ComplexComputation_DillutedEarningsPerShare'
             aspectModel='dimensional' 
             implicitFiltering='true' 
             test='abs($EarningsPerShare - ($NetIncomeLoss div $WeightedAverageCommonShares)) eq 0' />

         <!--  ARC: Assertion to Label -->
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
 
         <!--  LABEL -->
         <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
            xlink:role='http://www.xbrl.org/2008/role/label'
            xml:lang='en'>Basic earnings per share properly computes.</label:label>


	    <!--  ARC: From the assertions to the variables it depends on -->
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_NetIncomeLoss' 
	             order='1.0' 
	             name='NetIncomeLoss' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_WeightedAverageCommonShares' 
	             order='1.0' 
	             name='WeightedAverageCommonShares' 
	             />
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	             xlink:from='ASSERTION' 
	             xlink:to='VARIABLE_EarningsPerShare' 
	             order='1.0' 
	             name='EarningsPerShare' 
	             />
		

		
        <!--  Fact variable Value Assertion  --> 

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_NetIncomeLoss' 
		    bindAsSequence='false' fallbackValue='0' />

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_WeightedAverageCommonShares' 
		    bindAsSequence='false' fallbackValue='0' />

	    <variable:factVariable xlink:type='resource' 
		    xlink:label='VARIABLE_EarningsPerShare' 
		    bindAsSequence='false' fallbackValue='0'/>


	    <!--  ARC: Fact variable to filter -->

	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_NetIncomeLoss' 
	             xlink:to='FILTER_NetIncomeLoss' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	             
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_WeightedAverageCommonShares' 
	             xlink:to='FILTER_WeightedAverageCommonShares' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	             
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_EarningsPerShare' 
	             xlink:to='FILTER_EarningsPerShare' 
	             order='1.0'
	             complement='false' 
	             cover='true' />


	    <!--  Concept filters: -->
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_NetIncomeLoss'>
	      <cf:concept>
	        <cf:qname>us-gaap:NetIncomeLoss</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_WeightedAverageCommonShares'>
	      <cf:concept>
	        <cf:qname>us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding</cf:qname>
	      </cf:concept>
	    </cf:conceptName>	    
		    
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_EarningsPerShare'>
	      <cf:concept>
	        <cf:qname>us-gaap:EarningsPerShareDiluted</cf:qname>
	      </cf:concept>
	    </cf:conceptName> 

	

	    <!--  ARC: Fact variable to unit filters: -->
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_NetIncomeLoss' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_WeightedAverageCommonShares' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true'  />
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	             xlink:from='VARIABLE_EarningsPerShare' 
	             xlink:to='FILTER_Unit' 
	             order='1.0'
	             complement='false' 
	             cover='true' />

	    <!--  Unit filter to cover all units -->
	    <uf:generalMeasures xlink:type='resource' xlink:label='FILTER_Unit' test='true()' /> 
	    

	</generic:link>	



<!-- Comprehensive income -->


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/ComprehensiveIncome'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Comprehensive income (loss) (us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>



	<!-- Roll up: Comprehensive income components -->
   <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/ComprehensiveIncome'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_ComprehensiveIncomeComponents'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_ComprehensiveIncome = ($AttributableToParent + $AttributableToNoncontrollingInterest)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Comprehensive income components foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_ComprehensiveIncome' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='AttributableToParent' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='AttributableToNoncontrollingInterest' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:ComprehensiveIncomeNetOfTax</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>




<!-- Cash flow statement -->

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/CashFlowStatement'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_NetCashFlow'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Net cash flow (us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease) must exist on a cash flow statement.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Roll Forward reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_RollFowardReconciles_CashAndCashEquivalents"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Cash and cash equivalents reconciles.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsAtCarryingValue</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   



     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/CashFlowStatement'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_NetCashFlow'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_NetCashFlow = ($Operating + $Investing + $Financing + $ExchangeRateChanges)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Effective income tax rate reconciliation foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_NetCashFlow' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='Operating' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='Investing' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_C' 
			             name='Financing' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_D' 
			             name='ExchangeRateChanges' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' fallbackValue='0' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_C' bindAsSequence='false' fallbackValue='0' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_D' bindAsSequence='false' fallbackValue='0' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_C' 
			             xlink:to='FILTER_C' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_D' 
			             xlink:to='FILTER_D' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_C'><cf:concept><cf:qname>us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_D'><cf:concept><cf:qname>us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>





	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Cash Flow Statement Increase/Decrease reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_IncreaseDecreaseReconciles_AccountsReceivable"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Accounts receivable reconciles using increase/decrease amount.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:AccountsReceivableNetCurrent</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:IncreaseDecreaseInAccountsReceivable</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   


	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Cash Flow Statement Increase/Decrease reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_IncreaseDecreaseReconciles_Inventories"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Inventories reconciles using increase/decrease amount.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:InventoryNet</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:IncreaseDecreaseInInventories</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   



	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Cash Flow Statement Increase/Decrease reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_IncreaseDecreaseReconciles_AccountsPayable"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Accounts Payable reconciles using increase/decrease amount.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:AccountsPayableCurrent</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:IncreaseDecreaseInAccountsPayable</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   


	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Cash Flow Statement Increase/Decrease reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_IncreaseDecreaseReconciles_AccruedExpenses"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Accrued expenses reconciles using increase/decrease amount.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:AccruedLiabilitiesCurrent</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:IncreaseDecreaseInAccruedLiabilities</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   



	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/CashFlowStatement">
		    <!-- Cash Flow Statement Increase/Decrease reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_IncreaseDecreaseReconciles_ProductWarrantyAccrual"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Product warranty accrual reconciles using increase/decrease amount.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="VARIABLE_Change1" 
		             />

		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

	
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:ProductWarrantyAccrualClassifiedCurrent</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:IncreaseDecreaseInOtherDeferredLiability</cf:qname>
		      </cf:concept>
		    </cf:conceptName>


	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="VARIABLE_Change1" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="VARIABLE_Change1" 
		             boundary="end" 
		             />
		  
	</generic:link>   



<!-- Prior period adjustment -->

	 <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PriorPeriodAdjustment'>

	
			<!-- RESOURCE: (A) ASSERTION-Value -->
		   <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION'
			 id='FILER_Adjustment_Reconciles_PriorPeriodAdjustments_TotalStockholdersEquity'
			 aspectModel='dimensional' 
			 implicitFiltering='true' 
			 test='$Restated = ($OrigionallyStated + $CorrectionOfError + $ManditoryAccountingChange)' />


         <!--  ARC: Assertion to Label -->
         <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
            xlink:from='ASSERTION'
            xlink:to='ASSERTION_Label'
            />
 
         <!--  LABEL -->
         <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
            xlink:role='http://www.xbrl.org/2008/role/label'
            xml:lang='en'>Adjustment reconciles: us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest (origionally stated balance)  + adjustments = us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest (restated balance) across the Report Date [Axis]</label:label>

	
			<!-- ARC: Formula to Variable -->
			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
					 xlink:from='ASSERTION' 
					 xlink:to='VARIABLE_Adjustment1' 
					 order='1.0' 
					 name='CorrectionOfError' 
					 />

			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
					 xlink:from='ASSERTION' 
					 xlink:to='VARIABLE_Adjustment2' 
					 order='1.0' 
					 name='ManditoryAccountingChange' 
					 />

	
			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
					 xlink:from='ASSERTION' 
					 xlink:to='VARIABLE_Origional' 
					 order='1.0' 
					 name='OrigionallyStated' 
					 />
			<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
					 xlink:from='ASSERTION' 
					 xlink:to='VARIABLE_Restated' 
					 order='1.0' 
					 name='Restated' 
					 />
			
	
			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Origional' 
					 bindAsSequence='false' 
					 />

			<!--  RESOURCE: VARIABLES-Fact -->
			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Adjustment1' 
					 bindAsSequence='false' 
					 />
			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Adjustment2' 
					 bindAsSequence='false' 
					 />

			<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Restated' 
					 bindAsSequence='false' 
					 />
		
			<!--  ARC: Variables to Filters -->
			<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
					 xlink:from='VARIABLE_Origional' 
					 xlink:to='FILTER_Origional' 
					 order='1.0'
					 complement='false' 
					 cover='true' 
					 />

			<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
					 xlink:from='VARIABLE_Adjustment1' 
					 xlink:to='FILTER_Adjustment1' 
					 order='1.0'
					 complement='false' 
					 cover='true' 
					 />
			<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
					 xlink:from='VARIABLE_Adjustment2' 
					 xlink:to='FILTER_Adjustment2' 
					 order='1.0'
					 complement='false' 
					 cover='true' 
					 />
	
			<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
					 xlink:from='VARIABLE_Restated' 
					 xlink:to='FILTER_Restated' 
					 order='1.0'
					 complement='false' 
					 cover='true' 
					 />
					 
		
			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Origional'>
				  <df:dimension>
					<df:qname>us-gaap:CreationDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>abc:OrigionallyStatedReportDateMember</df:qname>
				  </df:member>
			  </df:explicitDimension>
		
			  <!--  This is the total adjustment, the concept pattern:PriorPeriodAdjustments and the frm:ReportDateMeasure of the current report-->
			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Adjustment1'>
				  <df:dimension>
					<df:qname>us-gaap:CreationDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>abc:RestatedReportDateDomain</df:qname>
				  </df:member>
			  </df:explicitDimension>

			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Adjustment2'>
				  <df:dimension>
					<df:qname>us-gaap:CreationDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>abc:RestatedReportDateDomain</df:qname>
				  </df:member>
			  </df:explicitDimension>
	
		
			  <df:explicitDimension
				  xlink:type='resource'
				  xlink:label='FILTER_Restated'>
				  <df:dimension>
					<df:qname>us-gaap:CreationDateAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>abc:RestatedReportDateDomain</df:qname>
				  </df:member>
			  </df:explicitDimension>
		
	
		    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		             xlink:from='VARIABLE_Restated' 
		             xlink:to='FILTER_CONCEPT_RestatementAndOrigional' 
		             order='1.0'
		             complement='false' 
		             cover='true' 
		             />
	
		    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		             xlink:from='VARIABLE_Origional' 
		             xlink:to='FILTER_CONCEPT_RestatementAndOrigional' 
		             order='1.0'
		             complement='false' 
		             cover='true' 
		             />
	
		    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		             xlink:from='VARIABLE_Adjustment1' 
		             xlink:to='FILTER_CONCEPT_Adjustment1' 
		             order='1.0'
		             complement='false' 
		             cover='true' 
		             />
		    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		             xlink:from='VARIABLE_Adjustment2' 
		             xlink:to='FILTER_CONCEPT_Adjustment2' 
		             order='1.0'
		             complement='false' 
		             cover='true' 
		             />
	
		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_RestatementAndOrigional'>
		      <cf:concept>
		        <cf:qname>us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_Adjustment1'>
		      <cf:concept>
		        <cf:qname>abc:CorrectionOfPriorPeriodError</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <!-- RESOURCE: FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT_Adjustment2'>
		      <cf:concept>
		        <cf:qname>abc:EffectOfMandatoryChangeInAccountingPolicyForAdoptionOfFasXxx</cf:qname>
		      </cf:concept>
		    </cf:conceptName>



	   </generic:link>



<!-- Changes in equity -->


	<!-- Roll forward reconciles: Total Stockholders' Equity -->
	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/ChangesInTotalStockholdersEquity">
		    <!-- Roll Forward reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_RollForwardReconciles_TotalStockholdersEquity"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $NetIncome - $Dividends + $OtherComprehensiveIncome = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Total stockholders equity (us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest) roll forward reconciles.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />

		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="NetIncome" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change2" 
		             order="2.0"
		             name="Dividends" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change3" 
		             order="2.0"
		             name="OtherComprehensiveIncome" 
		             />
		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />

		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change2" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change3" 
		             bindAsSequence="false"  
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change2" 
		             xlink:to="FILTER_CONCEPT_Change2" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change3" 
		             xlink:to="FILTER_CONCEPT_Change3" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:ProfitLoss</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change2">
		      <cf:concept>
		        <cf:qname>us-gaap:Dividends</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change3">
		      <cf:concept>
		        <cf:qname>us-gaap:OtherComprehensiveIncomeLossNetOfTax</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="NetIncome" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="NetIncome" 
		             boundary="end" 
		             />
		  
	</generic:link>   






<!-- Nature of business, significant accounting policies -->

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/NatureOfBusiness'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_NatureOfBusiness'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Nature of business (us-gaap:NatureOfOperations) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:NatureOfOperations</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/SignificantAccountingPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_RevenueRecognitionPolicy'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Revenue recognition policy (us-gaap:RevenueRecognitionPolicyTextBlock) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:RevenueRecognitionPolicyTextBlock</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

<!-- PPE policies -->

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_BasisOfValuation_Land'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Basis Of Valuation (us-gaap:PropertyPlantAndEquipmentBasisOfValuation) is required in this component for land.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentBasisOfValuation</cf:qname>
	      </cf:concept>
	    </cf:conceptName>




			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:LandMember</df:qname>
				  </df:member>
			</df:explicitDimension>

	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_BasisOfValuation_Machinery'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Basis Of Valuation (us-gaap:PropertyPlantAndEquipmentBasisOfValuation) is required in this component for machinery.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentBasisOfValuation</cf:qname>
	      </cf:concept>
	    </cf:conceptName>




			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:MachineryAndEquipmentMember</df:qname>
				  </df:member>
				</df:explicitDimension>

	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_BasisOfValuation_FurnitureAndFixtures'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Basis Of Valuation (us-gaap:PropertyPlantAndEquipmentBasisOfValuation) is required in this component for furniture and fixtures.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentBasisOfValuation</cf:qname>
	      </cf:concept>
	    </cf:conceptName>


			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:FurnitureAndFixturesMember</df:qname>
				  </df:member>
				</df:explicitDimension>

	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DepreciationMethods_Machinery'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Depreciation method (us-gaap:PropertyPlantAndEquipmentDepreciationMethods) is required in this component for machinery.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentDepreciationMethods</cf:qname>
	      </cf:concept>
	    </cf:conceptName>



			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:MachineryAndEquipmentMember</df:qname>
				  </df:member>
				</df:explicitDimension>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DepreciationMethods_FurnitureAndFixtures'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Depreciation method (us-gaap:PropertyPlantAndEquipmentDepreciationMethods) is required in this component for furniture and fixtures.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentDepreciationMethods</cf:qname>
	      </cf:concept>
	    </cf:conceptName>



			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:FurnitureAndFixturesMember</df:qname>
				  </df:member>
				</df:explicitDimension>
	
	</generic:link>



	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EstimatedUsefulLives_Machinery'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Estimated Useful Lives (us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives) is required in this component for machinery.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives</cf:qname>
	      </cf:concept>
	    </cf:conceptName>



			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:MachineryAndEquipmentMember</df:qname>
				  </df:member>
				</df:explicitDimension>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentPolicies'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_EstimatedUsefulLives_FurnitureAndFixtures'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Estimated Useful Lives (us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives) is required in this component for furniture and fixtures.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Concept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='VARIABLE_Concept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='VARIABLE_Concept' 
	        xlink:to='FILTER_Concept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Concept'>
	      <cf:concept>
	        <cf:qname>us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives</cf:qname>
	      </cf:concept>
	    </cf:conceptName>



			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Concept" 
					 xlink:to="FILTER_Dimension" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
			<df:explicitDimension
				  xlink:type="resource"
				  xlink:label="FILTER_Dimension">
				  <df:dimension>
					<df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
				  </df:dimension>
				  <df:member>
					<df:qname>us-gaap:FurnitureAndFixturesMember</df:qname>
				  </df:member>
				</df:explicitDimension>
	
	</generic:link>




<!-- Cash, cash equivalents, and marketable securities -->


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/CashCashEquivalentsAndMarketableSecurities'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_CashCashEquivalentsAndShortTermInvestments'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_CashAndCashEquivalentsAndShortTermInvestments = ($CashAndCashEquivalents + $ShortTermInvestments)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Cash, cash equivalents, and short-term debt foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_CashAndCashEquivalentsAndShortTermInvestments' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='CashAndCashEquivalents' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='ShortTermInvestments' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:CashCashEquivalentsAndShortTermInvestments</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:CashAndCashEquivalentsAtCarryingValue</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:AvailableForSaleSecuritiesCurrent</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/CashAndCashEquivalentsComponents'>
 
	  	<va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	  		id='FILER_MemberAggregation_Foots_CashAndCashEquivalentsAtCarryingValue'
	  		aspectModel='dimensional'
	  		implicitFiltering='true'
	  		test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	  	
	  	<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='ASSERTION_Label'
	  		order='1.0'/>
	  	
	  	<label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	  		xlink:role='http://www.xbrl.org/2008/role/label' 
	  		xml:lang='en'>Details of cash and cash equivalents (us-gaap:CashAndCashEquivalentsAtCarryingValue) foots.</label:label>
	  	
	  	
	  	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='VARIABLE_Total' 
	  		order='3.0'
	  		name='VARIABLE_Total'	/>
	  	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='VARIABLE_Each' 
	  		order='4.0' 
	  		name='VARIABLE_Each' />
	  	
	  	
	  	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' 
	  		bindAsSequence='false' />
	  	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Each' 
	  		bindAsSequence='true' />
	  	
	  	
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Total' 
	  		xlink:to='FILTER_CONCEPT' 
	  		order='2.0'
	  		complement='false' 
	  		cover='true' />
	  		
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Each' 
	  		xlink:to='FILTER_CONCEPT' 
	  		order='3.0'
	  		complement='false' 
	  		cover='true' />
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Each' 
	  		xlink:to='FILTER_DIMENSION' 
	  		order='3.0'
	  		complement='false' 
	  		cover='true' />
	
	  	<cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT'>
	  		<cf:concept>
	  			<cf:qname>us-gaap:CashAndCashEquivalentsAtCarryingValue</cf:qname>
	  		</cf:concept>
	  	</cf:conceptName>
	  	
	
	 <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
	   <df:dimension>
	     <df:qname>us-gaap:CashAndCashEquivalentsAxis</df:qname>
	   </df:dimension>
	   <df:member>
	     <df:variable>VARIABLE_Total</df:variable>
	     <df:linkrole>http://www.abc.com/role/CashAndCashEquivalentsComponents</df:linkrole>
	     <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	     <df:axis>child</df:axis>
	   </df:member>
	 </df:explicitDimension>
		     	
	</generic:link>



	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/MarketableSecuritiesComponents'>
 
	  	<va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	  		id='FILER_MemberAggregation_Foots_MarketableSecurities'
	  		aspectModel='dimensional'
	  		implicitFiltering='true'
	  		test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	  	
	  	<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='ASSERTION_Label'
	  		order='1.0'/>
	  	
	  	<label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	  		xlink:role='http://www.xbrl.org/2008/role/label' 
	  		xml:lang='en'>Details of Marketable securities (us-gaap:AvailableForSaleSecuritiesCurrent) foots.</label:label>
	  	
	  	
	  	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='VARIABLE_Total' 
	  		order='3.0'
	  		name='VARIABLE_Total'	/>
	  	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	  		xlink:from='ASSERTION_Foots' 
	  		xlink:to='VARIABLE_Each' 
	  		order='4.0' 
	  		name='VARIABLE_Each' />
	  	
	  	
	  	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' 
	  		bindAsSequence='false' />
	  	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Each' 
	  		bindAsSequence='true' />
	  	
	  	
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Total' 
	  		xlink:to='FILTER_CONCEPT' 
	  		order='2.0'
	  		complement='false' 
	  		cover='true' />
	  		
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Each' 
	  		xlink:to='FILTER_CONCEPT' 
	  		order='3.0'
	  		complement='false' 
	  		cover='true' />
	  	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
	  		xlink:from='VARIABLE_Each' 
	  		xlink:to='FILTER_DIMENSION' 
	  		order='3.0'
	  		complement='false' 
	  		cover='true' />
	
	  	<cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT'>
	  		<cf:concept>
	  			<cf:qname>us-gaap:AvailableForSaleSecuritiesCurrent</cf:qname>
	  		</cf:concept>
	  	</cf:conceptName>
	  	
	
	 <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
	   <df:dimension>
	     <df:qname>us-gaap:MajorTypesOfDebtAndEquitySecuritiesAxis</df:qname>
	   </df:dimension>
	   <df:member>
	     <df:variable>VARIABLE_Total</df:variable>
	     <df:linkrole>http://www.abc.com/role/MarketableSecuritiesComponents</df:linkrole>
	     <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	     <df:axis>child</df:axis>
	   </df:member>
	 </df:explicitDimension>
		     	
	</generic:link>






<!-- Inventories -->
	
	<!-- Exists: Inventories, net -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/InventoryComponents'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_InventoryNet'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Inventory Net (us-gaap:InventoryNet) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>us-gaap:InventoryNet</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>



	<!-- Roll up: Inventories, net components -->
   <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/InventoryComponents'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_InventoryComponents'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_Inventory = ($FinishedGoods + $WorkInProcess + $RawMaterials + $Other)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Inventory components foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_Inventory' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='FinishedGoods' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='WorkInProcess' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_C' 
			             name='RawMaterials' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_D' 
			             name='Other' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_C' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_D' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_C' 
			             xlink:to='FILTER_C' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_D' 
			             xlink:to='FILTER_D' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:InventoryNet</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:InventoryFinishedGoods</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:InventoryWorkInProcess</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_C'><cf:concept><cf:qname>us-gaap:InventoryRawMaterials</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_D'><cf:concept><cf:qname>us-gaap:OtherInventorySupplies</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>





<!-- Property, plant and equipment -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentComponents'>
 
	     <!-- Value ASSERTION -->
	     <!-- EXAMPLE, CAN ADD THIS TO TEST:  and abs( $VARIABLE_Total - sum($VARIABLE_Each) ) lt 1.00 -->
         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
            id='FILER_MemberAggregation_Foots_PropertyPlantAndEquipmentGrossComponents'
            aspectModel='dimensional'
            implicitFiltering='true'
            test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	     <!-- Arc from Assertion to Label -->
	     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
	          xlink:from='ASSERTION_Foots' 
	          xlink:to='ASSERTION_Label'
	          order='1.0'/>
	 
	     <!-- Assertion Label -->
	     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
	          xlink:role='http://www.xbrl.org/2008/role/label' 
	          xml:lang='en'>Property, plant and equipment, gross, components foots.</label:label>
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Total" 
		      order="3.0"
		      name="VARIABLE_Total" 
		      />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		      xlink:from="ASSERTION_Foots" 
		      xlink:to="VARIABLE_Each" 
		      order="4.0" 
		      name="VARIABLE_Each" 
		      />
		
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
		      bindAsSequence="false"
		      />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
		      bindAsSequence="true"
		      />
	
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Total" 
		      xlink:to="FILTER_CONCEPT" 
		      order="2.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_CONCEPT" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		      xlink:from="VARIABLE_Each" 
		      xlink:to="FILTER_DIMENSION" 
		      order="3.0"
		      complement="false" 
		      cover="true"
		      />
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:PropertyPlantAndEquipmentGross</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <!-- RESOURCE: (D) FILTER-Dimension (similar to WHERE statement) -->	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:PropertyPlantAndEquipmentByTypeAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/PropertyPlantAndEquipmentComponents</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 
     </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/PropertyPlantAndEquipmentComponents'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_PropertyPlantAndEquipmentNet'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Net = ($Gross - $AccumulatedDepreciation)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Property, plant, and equipment, net = PPE gross - Accumulated depreciation.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Net' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='Gross' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='AccumulatedDepreciation' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:PropertyPlantAndEquipmentNet</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:PropertyPlantAndEquipmentGross</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>





<!-- Deferred costs -->

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/DeferredCosts'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_DeferredCosts'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total = ($AdvertisingCosts + $SetUpCosts + $SalesCommissions)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Deferred costs foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='AdvertisingCosts' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='SetUpCosts' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_C' 
			             name='SalesCommissions' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_C' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_C' 
			             xlink:to='FILTER_C' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:DeferredCosts</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:DeferredAdvertisingCosts</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:DeferredSetUpCostsNoncurrent</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_C'><cf:concept><cf:qname>us-gaap:DeferredSalesCommission</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>








<!-- Product warranty accrual -->
	
	<!-- Exists: Product warranty accrual (i.e. you cannot have a product warranty accrual without this concept) -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/ProductWarrantyAccrual'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_ProductWarrantyAccrual'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Product warranty accrual (us-gaap:ProductWarrantyAccrual) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:ProductWarrantyAccrual</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>




	<!-- Roll forward reconciles: Product warranty accrual roll forward must reconcile -->
	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/ProductWarrantyAccrual">
		    <!-- Roll Forward reconciles -->
	
		    <!-- RESOURCE: (A) ASSERTION-Consistency -->
	       <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION_RollForwardReconciles"
	         id="FILER_RollForwardReconciles_ProductWarrantyAccrual"
	         aspectModel="dimensional" 
	         implicitFiltering="true" 
	         test="$VARIABLE_BalanceStart + $WarrantiesIssued - $Payments + $CurrencyTranslation = $VARIABLE_BalanceEnd" />
	
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollForwardReconciles' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Product warranty accrual (us-gaap:ProductWarrantyAccrual) roll forward reconciles.</label:label>

		
	
		    <!-- ARC: (B) to (C)(Formula to Variable) -->
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceStart" 
		             order="1.0" 
		             name="VARIABLE_BalanceStart" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_BalanceEnd" 
		             order="1.0" 
		             name="VARIABLE_BalanceEnd" 
		             />

		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change1" 
		             order="2.0"
		             name="WarrantiesIssued" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change2" 
		             order="2.0"
		             name="Payments" 
		             />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
		             xlink:from="ASSERTION_RollForwardReconciles" 
		             xlink:to="VARIABLE_Change3" 
		             order="2.0"
		             name="CurrencyTranslation" 
		             />
		    
			
			
		    <!--  RESOURCE: (C) VARIABLES-Fact -->
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceStart" 
		             bindAsSequence="false" 
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_BalanceEnd" 
		             bindAsSequence="false" 
		             />

		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change1" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change2" 
		             bindAsSequence="false"  
		             />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Change3" 
		             bindAsSequence="false"  
		             />
	
		
		    <!--  ARC: (C) to (D)(Variables to Filters) -->
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_PERIOD_BalanceStart" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_PERIOD_BalanceEnd" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceStart" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_BalanceEnd" 
		             xlink:to="FILTER_CONCEPT_Balance" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change1" 
		             xlink:to="FILTER_CONCEPT_Change1" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />

		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change2" 
		             xlink:to="FILTER_CONCEPT_Change2" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
		             xlink:from="VARIABLE_Change3" 
		             xlink:to="FILTER_CONCEPT_Change3" 
		             order="1.0"
		             complement="false" 
		             cover="true" 
		             />
	
	
	
		    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Balance">
		      <cf:concept>
		        <cf:qname>us-gaap:ProductWarrantyAccrual</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change1">
		      <cf:concept>
		        <cf:qname>us-gaap:ProductWarrantyAccrualWarrantiesIssued</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change2">
		      <cf:concept>
		        <cf:qname>us-gaap:ProductWarrantyAccrualPayments</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT_Change3">
		      <cf:concept>
		        <cf:qname>us-gaap:ProductWarrantyAccrualCurrencyTranslationIncreaseDecrease</cf:qname>
		      </cf:concept>
		    </cf:conceptName>

	
	
		    <!-- RESOURCE: (D) FILTER-Period (similar to WHERE statement) -->
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceStart" 
		             variable="WarrantiesIssued" 
		             boundary="start" 
		             />
	
		    <pf:instantDuration xlink:type="resource" xlink:label="FILTER_PERIOD_BalanceEnd" 
		             variable="WarrantiesIssued" 
		             boundary="end" 
		             />
		  
	</generic:link>   




<!-- Roll up: Product warranty accrual current and noncurrent foots -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/ProductWarrantyAccrual'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_ProductWarrantyComponents'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total = ($Current + $Noncurrent)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Product warranty accrual current and noncurrent portions foot to total.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='Current' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='Noncurrent' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:ProductWarrantyAccrual</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:ProductWarrantyAccrualClassifiedCurrent</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:ProductWarrantyAccrualNoncurrent</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>





<!-- Long term debt instruments -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/LongTermDebtInstruments'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_DebtInstrumentDescription'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Debt instrument description (us-gaap:DebtInstrumentDescription) must exist for each long term debt instrument.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:DebtInstrumentDescription</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/LongTermDebtInstruments'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_LongTermDebt'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Long Term Debt (us-gaap:LongTermDebt) must exist for each long term debt instrument.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:LongTermDebt</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/LongTermDebtInstruments'>
 
		     	<!-- Value ASSERTION -->
		     	<va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
		     		id='FILER_MemberAggregation_Foots_LongTermDebtInstruments'
		     		aspectModel='dimensional'
		     		implicitFiltering='true'
		     		test='$VARIABLE_Total = sum($VARIABLE_Each)' />
		     	
		     	<!-- Arc from Assertion to Label -->
		     	<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		     		xlink:from='ASSERTION_Foots' 
		     		xlink:to='ASSERTION_Label'
		     		order='1.0'/>
		     	
		     	<!-- Assertion Label -->
		     	<label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
		     		xlink:role='http://www.xbrl.org/2008/role/label' 
		     		xml:lang='en'>Long-term debt instruments foots to total long-term debt.</label:label>
		     	
		     	
		     	<!-- ARC: (B) to (C)(Formula to Variable) -->
		     	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
		     		xlink:from='ASSERTION_Foots' 
		     		xlink:to='VARIABLE_Total' 
		     		order='3.0'
		     		name='VARIABLE_Total' 
		     	/>
		     	<variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
		     		xlink:from='ASSERTION_Foots' 
		     		xlink:to='VARIABLE_Each' 
		     		order='4.0' 
		     		name='VARIABLE_Each' 
		     	/>
		     	
		     	
		     	<!--  RESOURCE: (C) VARIABLES-Fact -->
		     	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' 
		     		bindAsSequence='false'
		     	/>
		     	<variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Each' 
		     		bindAsSequence='true'
		     	/>
		     	
		     	
		     	<!--  ARC: (C) to (D)(Variables to Filters) -->
		     	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		     		xlink:from='VARIABLE_Total' 
		     		xlink:to='FILTER_CONCEPT' 
		     		order='2.0'
		     		complement='false' 
		     		cover='true'
		     	/>
		     	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		     		xlink:from='VARIABLE_Each' 
		     		xlink:to='FILTER_CONCEPT' 
		     		order='3.0'
		     		complement='false' 
		     		cover='true'
		     	/>
		     	<variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
		     		xlink:from='VARIABLE_Each' 
		     		xlink:to='FILTER_DIMENSION' 
		     		order='3.0'
		     		complement='false' 
		     		cover='true'
		     	/>
		     	<cf:conceptName xlink:type='resource' xlink:label='FILTER_CONCEPT'>
		     		<cf:concept>
		     			<cf:qname>us-gaap:LongTermDebt</cf:qname>
		     		</cf:concept>
		     	</cf:conceptName>
		     	
		     	<df:explicitDimension xlink:type='resource' xlink:label='FILTER_DIMENSION' >
		     		<df:dimension>
		     			<df:qname>
		     				us-gaap:LongtermDebtTypeAxis
		     			</df:qname>
		     		</df:dimension>
		     	</df:explicitDimension>
		
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:DebtInstrumentAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/LongTermDebtInstruments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 		     	
		     	
	</generic:link>




<!-- Long term debt roll up -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/LongTermDebtInstruments'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_LongTermDebt'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total = ($Current + $Noncurrent)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Long term debt current and non current portion foots to total long term debt.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='Current' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='Noncurrent' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:LongTermDebt</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:LongTermDebtCurrent</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:LongTermDebtNoncurrent</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>








<!-- Long term debt maturities -->

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/MaturitiesOfLongTermDebt'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_LongTermDebt_Maturities'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Long Term Debt (us-gaap:LongTermDebt) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>us-gaap:LongTermDebt</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/MaturitiesOfLongTermDebt'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_LongTermDebtMaturities'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_LongTermDebt = ($InNextTwelveMonths + $InYearTwo + $InYearThree + $InYearFour + $InYearFive + $AfterYearFive)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Maturities of long-term debt foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_LongTermDebt' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='InNextTwelveMonths' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='InYearTwo' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_C' 
			             name='InYearThree' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_D' 
			             name='InYearFour' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_E' 
			             name='InYearFive' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_F' 
			             name='AfterYearFive' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_C' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_D' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_E' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_F' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_C' 
			             xlink:to='FILTER_C' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_D' 
			             xlink:to='FILTER_D' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_E' 
			             xlink:to='FILTER_E' order='1.0' complement='false' cover='true' 
			             />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_F' 
			             xlink:to='FILTER_F' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:LongTermDebt</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_C'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_D'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_E'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_F'><cf:concept><cf:qname>us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>






<!-- Other noncurrent liabilities -->

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/OtherNoncurrentLiabilities'>
		       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_RollUp'
		         id='FILER_RollUp_OtherLiabilitiesNoncurrent'
		         aspectModel='dimensional' 
		         implicitFiltering='true' 
		         test='$Total_OtherNoncurrentLiabilities = ($OtherSundry + $DeferredTaxAndOther)' />
		
				<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
				    xlink:from='ASSERTION_RollUp' 
				    xlink:to='ASSERTION_Label'
				    order='1.0'/>
				
				<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
				    xml:lang='en'>Cash, cash equivalents, and short-term debt foots.</label:label>

			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_Total'
			             name='Total_OtherNoncurrentLiabilities' 
			             />
		
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_A' 
			             name='OtherSundry' 
			             />
			    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
			             xlink:from='ASSERTION_RollUp' order='1.0' 
			             xlink:to='VARIABLE_B' 
			             name='DeferredTaxAndOther' 
			             />
				
			    <!--  RESOURCE: VARIABLES-Fact -->
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_Total' bindAsSequence='false' />
		
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_A' bindAsSequence='false' />
			    <variable:factVariable xlink:type='resource' xlink:label='VARIABLE_B' bindAsSequence='false' />
		
			    <!--  ARC: (Variables to Filters) -->
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_Total' 
			             xlink:to='FILTER_Total' order='1.0' complement='false' cover='true' />
		
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_A' 
			             xlink:to='FILTER_A' order='1.0' complement='false' cover='true' />
			    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter' 
			             xlink:from='VARIABLE_B' 
			             xlink:to='FILTER_B' order='1.0' complement='false' cover='true' 
			             />
		
		
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_Total'><cf:concept><cf:qname>us-gaap:OtherLiabilitiesNoncurrent</cf:qname></cf:concept></cf:conceptName>

			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_A'><cf:concept><cf:qname>us-gaap:OtherSundryLiabilitiesNoncurrent</cf:qname></cf:concept></cf:conceptName>
			    <cf:conceptName xlink:type='resource' xlink:label='FILTER_B'><cf:concept><cf:qname>us-gaap:DeferredTaxAndOtherLiabilitiesNoncurrent</cf:qname></cf:concept></cf:conceptName>
		
		
     </generic:link>



<!-- Business segments -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_Revenues'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Revenues (us-gaap:Revenues) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>us-gaap:Revenues</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_Assets'
	        aspectModel='dimensional' implicitFiltering='true'/>
	
		 <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION' xlink:to='ASSERTION_Label' order='1.0'/>
		
		 <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' xml:lang='en'>
			Assets (us-gaap:Assets) required in this component.
		 </label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept' bindAsSequence='false'/>
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0' name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
		   <cf:concept>
		     <cf:qname>us-gaap:Assets</cf:qname>
		   </cf:concept>
	    </cf:conceptName>
	
	</generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_Revenues' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>Revenues for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:Revenues</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_OperatingExpenses' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>OperatingExpenses for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:OperatingExpenses</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>

     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_SellingGeneralAndAdministrativeExpense' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>SellingGeneralAndAdministrativeExpense for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:SellingGeneralAndAdministrativeExpense</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_Depreciation' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>Depreciation for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:Depreciation</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_OperatingIncomeLoss' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>OperatingIncomeLoss for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:OperatingIncomeLoss</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_PaymentsToAcquirePropertyPlantAndEquipment' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>PaymentsToAcquirePropertyPlantAndEquipment for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:PaymentsToAcquirePropertyPlantAndEquipment</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>


     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/BusinessSegments'>
	 
	       <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	       id='FILER_MemberAggregation_Foots_BusinessSegments_Assets' aspectModel='dimensional' implicitFiltering='true' test='$VARIABLE_Total = sum($VARIABLE_Each)' />
	 
	       <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' xlink:from='ASSERTION_Foots' xlink:to='ASSERTION_Label' order='1.0'/>
	 
	       <label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
	       xml:lang='en'>Assets for business segments foots.</label:label>
	
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Total" order="3.0" name="VARIABLE_Total" />
		    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="ASSERTION_Foots" xlink:to="VARIABLE_Each" order="4.0" name="VARIABLE_Each" />
		
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" bindAsSequence="false" />
		    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each"  bindAsSequence="true" />
	
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Total" xlink:to="FILTER_CONCEPT" order="2.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_CONCEPT" order="3.0" complement="false" cover="true" />
		    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="VARIABLE_Each" xlink:to="FILTER_DIMENSION" order="4.0" complement="false" cover="true" />
		
		    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
		      <cf:concept>
		        <cf:qname>us-gaap:Assets</cf:qname>
		      </cf:concept>
		    </cf:conceptName>
	
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:StatementBusinessSegmentsAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/BusinessSegments</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 

     </generic:link>




<!-- Geographic areas -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/GeographicAreas'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_Revenues2'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Revenues (us-gaap:Revenues) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:Revenues</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>
	
	
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/GeographicAreas'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_AssetsNoncurrent'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Total noncurrent assets (us-gaap:AssetsNoncurrent) is required in this component.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:AssetsNoncurrent</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>



	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/GeographicAreas">

		   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION"
			 id="FILER_MemberAggregation_NorthAmerica"
			 aspectModel="dimensional" 
			 implicitFiltering="true" 
			 test="$VARIABLE_NorthAmerica = ($VARIABLE_CA + $VARIABLE_US)" />
		
		   <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
		      xlink:from='ASSERTION'
		      xlink:to='ASSERTION_Label'
		      />
		
		   <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
		      xlink:role='http://www.xbrl.org/2008/role/label'
		      xml:lang='en'>Member aggregation foots: North America.</label:label>
		
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_NorthAmerica" 
					 order="1.0" 
					 name="VARIABLE_NorthAmerica" 
					 />
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_CA" 
					 order="1.0" 
					 name="VARIABLE_CA" 
					 />
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_US" 
					 order="1.0" 
					 name="VARIABLE_US" 
					 />
			
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_NorthAmerica" 
					 bindAsSequence="false" 
					 />
		
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_CA" 
					 bindAsSequence="false" 
					 />
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_US" 
					 bindAsSequence="false" 
					 />
		
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_NorthAmerica" 
					 xlink:to="FILTER_NorthAmerica" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_CA" 
					 xlink:to="FILTER_CA" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_US" 
					 xlink:to="FILTER_US" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
					 
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_US">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>country:US</df:qname>
		  </df:member>
		</df:explicitDimension>
		
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_CA">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>country:CA</df:qname>
		  </df:member>
		</df:explicitDimension>

		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_NorthAmerica">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:NorthAmericaMember</df:qname>
		  </df:member>
		</df:explicitDimension>

	</generic:link>	


	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/GeographicAreas">

		   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION"
			 id="FILER_MemberAggregation_Europe"
			 aspectModel="dimensional" 
			 implicitFiltering="true" 
			 test="$VARIABLE_Europe = ($VARIABLE_GB + $VARIABLE_DE)" />
		
		   <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
		      xlink:from='ASSERTION'
		      xlink:to='ASSERTION_Label'
		      />
		
		   <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
		      xlink:role='http://www.xbrl.org/2008/role/label'
		      xml:lang='en'>Member aggregation foots: Europe.</label:label>
		
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Europe" 
					 order="1.0" 
					 name="VARIABLE_Europe" 
					 />
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_DE" 
					 order="1.0" 
					 name="VARIABLE_DE" 
					 />
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_GB" 
					 order="1.0" 
					 name="VARIABLE_GB" 
					 />
			
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Europe" 
					 bindAsSequence="false" 
					 />
		
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_GB" 
					 bindAsSequence="false" 
					 />
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_DE" 
					 bindAsSequence="false" 
					 />
		
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Europe" 
					 xlink:to="FILTER_Europe" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_DE" 
					 xlink:to="FILTER_DE" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_GB" 
					 xlink:to="FILTER_GB" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
					 
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_GB">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>country:GB</df:qname>
		  </df:member>
		</df:explicitDimension>
		
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_DE">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>country:DE</df:qname>
		  </df:member>
		</df:explicitDimension>

		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Europe">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:EuropeMember</df:qname>
		  </df:member>
		</df:explicitDimension>

	</generic:link>	


	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/GeographicAreas">

		   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION"
			 id="FILER_MemberAggregation_TotalAllGeographicAreas"
			 aspectModel="dimensional" 
			 implicitFiltering="true" 
			 test="$VARIABLE_Total = ($VARIABLE_NorthAmerica + $VARIABLE_Europe)" />
		
		   <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
		      xlink:from='ASSERTION'
		      xlink:to='ASSERTION_Label'
		      />
		
		   <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
		      xlink:role='http://www.xbrl.org/2008/role/label'
		      xml:lang='en'>Member aggregation foots: Total, all geographic areas.</label:label>
		
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Total" 
					 order="1.0" 
					 name="VARIABLE_Total" 
					 />
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_NorthAmerica" 
					 order="1.0" 
					 name="VARIABLE_NorthAmerica" 
					 />
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Europe" 
					 order="1.0" 
					 name="VARIABLE_Europe" 
					 />
			
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
					 bindAsSequence="false" 
					 />
		
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_NorthAmerica" 
					 bindAsSequence="false" 
					 />
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Europe" 
					 bindAsSequence="false" 
					 />
		
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Total" 
					 xlink:to="FILTER_Total" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_NorthAmerica" 
					 xlink:to="FILTER_NorthAmerica" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Europe" 
					 xlink:to="FILTER_Europe" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
					 
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Total">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:SegmentGeographicalDomain</df:qname>
		  </df:member>
		</df:explicitDimension>
		
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_NorthAmerica">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:NorthAmericaMember</df:qname>
		  </df:member>
		</df:explicitDimension>

		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Europe">
		  <df:dimension>
			<df:qname>us-gaap:StatementGeographicalAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:EuropeMember</df:qname>
		  </df:member>
		</df:explicitDimension>

	</generic:link>	










<!-- Nonmonetary transactions -->
	
	<!-- Required concepts exist -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/NonmonetaryTransactions'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_NonmonetaryTransactionBasisOfAccountingForAssetsTransferred'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Basis of accounting (us-gaap:NonmonetaryTransactionBasisOfAccountingForAssetsTransferred) must exist for each asset transfered.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:NonmonetaryTransactionBasisOfAccountingForAssetsTransferred</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/NonmonetaryTransactions'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_NonmonetaryTransactionGainLossRecognizedOnTransfer'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Gain or loss recognized on transfer (us-gaap:NonmonetaryTransactionGainLossRecognizedOnTransfer) must exist for each asset transfered.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:NonmonetaryTransactionGainLossRecognizedOnTransfer</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>



		<!-- Member aggregation foots: Gain on transfer -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/NonmonetaryTransactions'>
 
		     <!-- Value ASSERTION -->
	         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
	             id='FILER_MemberAggregation_Foots_NonmonetaryTransaction_GainLossRecognizedOnTransfer'
	            aspectModel='dimensional'
	            implicitFiltering='true'
	            test='$VARIABLE_Total = sum($VARIABLE_Each)' />
		 
		     <!-- Arc from Assertion to Label -->
		     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		          xlink:from='ASSERTION_Foots' 
		          xlink:to='ASSERTION_Label'
		          order='1.0'/>
		 
		     <!-- Assertion Label -->
		     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
		          xlink:role='http://www.xbrl.org/2008/role/label' 
		          xml:lang='en'>Amount of nonmonetary gain or loss on recognized transactions foots.</label:label>
		
		
			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
			      xlink:from="ASSERTION_Foots" 
			      xlink:to="VARIABLE_Total" 
			      order="3.0"
			      name="VARIABLE_Total" 
			      />
			    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
			      xlink:from="ASSERTION_Foots" 
			      xlink:to="VARIABLE_Each" 
			      order="4.0" 
			      name="VARIABLE_Each" 
			      />
			
			
			    <!--  RESOURCE: (C) VARIABLES-Fact -->
			    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
			      bindAsSequence="false"
			      />
			    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
			      bindAsSequence="true"
			      />
		
		
			    <!--  ARC: (C) to (D)(Variables to Filters) -->
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Total" 
			      xlink:to="FILTER_CONCEPT" 
			      order="2.0"
			      complement="false" 
			      cover="true"
			      />
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Each" 
			      xlink:to="FILTER_CONCEPT" 
			      order="3.0"
			      complement="false" 
			      cover="true"
			      />
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Each" 
			      xlink:to="FILTER_DIMENSION" 
			      order="3.0"
			      complement="false" 
			      cover="true"
			      />
		
			
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
			      <cf:concept>
			        <cf:qname>us-gaap:NonmonetaryTransactionGainLossRecognizedOnTransfer</cf:qname>
			      </cf:concept>
			    </cf:conceptName>
		
		
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:NonmonetaryTransactionTypeAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/NonmonetaryTransactions</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 


     </generic:link>

		<!-- Member aggregation foots: Amount -->
     <generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/NonmonetaryTransactions'>
 
		     <!-- Value ASSERTION -->
		         <va:valueAssertion xlink:type='resource' xlink:label='ASSERTION_Foots'
		             id='FILER_MemberAggregation_Foots_NonmonetaryTransaction_AmountOfBarterTransaction'
		            aspectModel='dimensional'
		            implicitFiltering='true'
		            test='$VARIABLE_Total = sum($VARIABLE_Each)' />
		 
		     <!-- Arc from Assertion to Label -->
		     <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		          xlink:from='ASSERTION_Foots' 
		          xlink:to='ASSERTION_Label'
		          order='1.0'/>
		 
		     <!-- Assertion Label -->
		     <label:label xlink:type='resource' xlink:label='ASSERTION_Label' 
		          xlink:role='http://www.xbrl.org/2008/role/label' 
		          xml:lang='en'>Amount of nonmonetary barter transactions foots.</label:label>
		
			    <!-- ARC: (B) to (C)(Formula to Variable) -->
			    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
			      xlink:from="ASSERTION_Foots" 
			      xlink:to="VARIABLE_Total" 
			      order="3.0"
			      name="VARIABLE_Total" 
			      />
			    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
			      xlink:from="ASSERTION_Foots" 
			      xlink:to="VARIABLE_Each" 
			      order="4.0" 
			      name="VARIABLE_Each" 
			      />
			
			    <!--  RESOURCE: (C) VARIABLES-Fact -->
			    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Total" 
			      bindAsSequence="false"
			      />
			    <variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Each" 
			      bindAsSequence="true"
			      />
		
			    <!--  ARC: (C) to (D)(Variables to Filters) -->
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Total" 
			      xlink:to="FILTER_CONCEPT" 
			      order="2.0"
			      complement="false" 
			      cover="true"
			      />
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Each" 
			      xlink:to="FILTER_CONCEPT" 
			      order="3.0"
			      complement="false" 
			      cover="true"
			      />
			    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
			      xlink:from="VARIABLE_Each" 
			      xlink:to="FILTER_DIMENSION" 
			      order="3.0"
			      complement="false" 
			      cover="true"
			      />
			
			    <!-- RESOURCE: (D) FILTER-Concept (similar to WHERE statement) -->
			    <cf:conceptName xlink:type="resource" xlink:label="FILTER_CONCEPT">
			      <cf:concept>
			        <cf:qname>us-gaap:NonmonetaryTransactionAmountOfBarterTransaction</cf:qname>
			      </cf:concept>
			    </cf:conceptName>
		
		    <df:explicitDimension xlink:type="resource" xlink:label="FILTER_DIMENSION">
		      <df:dimension>
		        <df:qname>us-gaap:NonmonetaryTransactionTypeAxis</df:qname>
		      </df:dimension>
		      <df:member>
		        <df:variable>VARIABLE_Total</df:variable>
		        <df:linkrole>http://www.abc.com/role/NonmonetaryTransactions</df:linkrole>
	           <df:arcrole>http://xbrl.org/int/dim/arcrole/domain-member</df:arcrole>
	           <df:axis>child</df:axis>
		      </df:member>
		    </df:explicitDimension> 


     </generic:link>




<!-- Select financial information -->

	<generic:link xlink:type="extended" xlink:role="http://www.abc.com/role/SelectFinancialInformation">

			<!-- RESOURCE: (A) ASSERTION-Value -->
		   <va:valueAssertion xlink:type="resource" xlink:label="ASSERTION"
			 id="FILER_Variance_ForecastToActualVarianceCrossCasts"
			 aspectModel="dimensional" 
			 implicitFiltering="true" 
			 test="$VARIABLE_Variance = ($VARIABLE_Actual - $VARIABLE_Forecast)" />
		
		
		   <!--  ARC: Assertion to Label -->
		   <generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label' order='1.0'
		      xlink:from='ASSERTION'
		      xlink:to='ASSERTION_Label'
		      />
		
		   <!--  LABEL -->
		   <label:label xlink:type='resource' xlink:label='ASSERTION_Label'
		      xlink:role='http://www.xbrl.org/2008/role/label'
		      xml:lang='en'>Variance reconciles: Actual - Forecast = Variance for each fact.</label:label>
		
		
			<!-- ARC: (B) to (C)(Formula to Variable) -->
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Variance" 
					 order="1.0" 
					 name="VARIABLE_Variance" 
					 />
		
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Actual" 
					 order="1.0" 
					 name="VARIABLE_Actual" 
					 />
			<variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" 
					 xlink:from="ASSERTION" 
					 xlink:to="VARIABLE_Forecast" 
					 order="1.0" 
					 name="VARIABLE_Forecast" 
					 />
			
			<!--  RESOURCE: (C) VARIABLES-Fact -->
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Variance" 
					 bindAsSequence="false" 
					 />
		
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Actual" 
					 bindAsSequence="false" 
					 />
			<variable:factVariable xlink:type="resource" xlink:label="VARIABLE_Forecast" 
					 bindAsSequence="false" 
					 />
		
			<!--  ARC: (C) to (D)(Variables to Filters) -->
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Variance" 
					 xlink:to="FILTER_Variance" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
		
		
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Actual" 
					 xlink:to="FILTER_Actual" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
			<variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" 
					 xlink:from="VARIABLE_Forecast" 
					 xlink:to="FILTER_Forecast" 
					 order="1.0"
					 complement="false" 
					 cover="true" 
					 />
					 
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Variance">
		  <df:dimension>
			<df:qname>us-gaap:StatementScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:ScenarioUnspecifiedDomain</df:qname>
		  </df:member>
		</df:explicitDimension>
		
		
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Actual">
		  <df:dimension>
			<df:qname>us-gaap:StatementScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:ScenarioActualMember</df:qname>
		  </df:member>
		</df:explicitDimension>
		
		
		<df:explicitDimension
		  xlink:type="resource"
		  xlink:label="FILTER_Forecast">
		  <df:dimension>
			<df:qname>us-gaap:StatementScenarioAxis</df:qname>
		  </df:dimension>
		  <df:member>
			<df:qname>us-gaap:ScenarioForecastMember</df:qname>
		  </df:member>
		</df:explicitDimension>

	</generic:link>	







<!-- Subsequent events -->


   <!-- Required concepts exist -->
	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/SubsequentEvents'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_SubsequentEventDescription'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Subsequent event description (us-gaap:SubsequentEventDescription) must exist for each subsequent event.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:SubsequentEventDescription</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>

	<generic:link xlink:type='extended' xlink:role='http://www.abc.com/role/SubsequentEvents'>
	
	    <ea:existenceAssertion xlink:type='resource' xlink:label='ASSERTION'
	        id='FILER_Exists_SubsequentEventsDate'
	        aspectModel='dimensional' 
	        implicitFiltering='true'/>
	
		<generic:arc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/element-label'
		    xlink:from='ASSERTION' 
		    xlink:to='ASSERTION_Label'
		    order='1.0'/>
		
		<label:label xlink:type='resource' xlink:label='ASSERTION_Label' xlink:role='http://www.xbrl.org/2008/role/label' 
		    xml:lang='en'>Subsequent event date (us-gaap:SubsequentEventsDate) must exist for each subsequent event.</label:label>
	
	    <variable:factVariable xlink:type='resource' xlink:label='FACT_VARIABLE_ThisConcept'
	         bindAsSequence='false'/>
	
	
	    <variable:variableArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-set' 
	      xlink:from='ASSERTION' xlink:to='FACT_VARIABLE_ThisConcept' order='2.0'
	      name='v1'/>
	
	    <variable:variableFilterArc xlink:type='arc' xlink:arcrole='http://xbrl.org/arcrole/2008/variable-filter'
	        xlink:from='FACT_VARIABLE_ThisConcept' 
	        xlink:to='FILTER_ThisConcept' 
	        complement='false' 
	        cover='true' 
	        order='1.0'/>
	
	    <cf:conceptName xlink:type='resource' xlink:label='FILTER_ThisConcept'>
	      <cf:concept>
	        <cf:qname>us-gaap:SubsequentEventsDate</cf:qname>
	      </cf:concept>
	    </cf:conceptName>
	
	</generic:link>




</link:linkbase>
